Material change in circumstances

A Material Change in Circumstances (MCC) is a physical change, which is defined under Schedule 6 of the Local Government Finance Act, it can be cited as a reason to alter any existing assessment in the rating list and may lead to a change in Rateable Value following a Valuation Office Notice or a ratepayer proposal . An MCC gives rise to fresh/specific grounds of appeal against an entry in the Rating List. Examples would include any temporary disruption arising from building or road works in the local vicinity, or a permanent change to the accessibility of the premises.